Infrastructure/facilities

At the beginning, think very hard about the fundamentals of the infrastructure without worrying about extras or the most professional image. Weigh up the areas in which you can make savings without causing a loss of image, and which areas require professional presentation for customers and business partners. Working life should be considered from a business perspective and not fixed from a fiscal perspective.

It is also important that you are conscious of the link between infrastructure/fixed assets analysis and analysis and plan calculations. Residual values and amortisation flow into the analysis, as well as in the planning of the balance sheet and income statement. Investment plans are not integrated yet. Here it is solely about fixed assets that have been acquired and/or used during the analysis year.